Solution : https://service.sap.com/sap/support/notes/548634 (SAP Service marketplace login required)
Key words : 
fiscal year variant reason, support fiscal year variants, 0a            import support package 12, 0b            import support package 05, year-dependent number, 0a support package 12, 0b support package 05, bw support packages, fiscal year, support package
Related Notes : 
       
| 664247 | Activation of partitioned cube terminates | 
| 523249 | SAPBWNews BW 3.0B Support Package 12 | 
| 523217 | SAPBWNews for BW 3.0A Support Package 12 | 
| 493976 | SAPBWNews BW 3.0B Support Package 05 |